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PA Department of the Auditor General

Published February 10, 2025

About This Audit

The Independent Auditor’s Report for the Borough of Towanda’s Liquid Fuels Tax Fund examines Forms MS-965, covering the period from January 1, 2022, to December 31, 2023. The report ensures that the forms conform to the Pennsylvania Department of Transportation’s criteria. The auditing standards require independence and ethical compliance, with assessments based on a risk-focused examination. The audit seeks to identify material misstatements but does not guarantee the identification of all internal control deficiencies. No material weaknesses were found during this examination. The audit also checks for compliance with laws that could impact reported amounts but does not express an overall opinion on compliance. The report concludes that the forms meet material presentation requirements, and its primary purpose is verifying proper use of Liquid Fuels Tax funds by the municipality. The audit team appreciated cooperation from the Borough of Towanda during this process.

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Pennsylvania Department
of the Auditor General